https://www.taxtmi.com/caselaws?id=204742 The Advance Ruling Authority ruled in favor of the Indian company, determining that offshore supplies by the Korean company to the Indian company were not subject to taxation in India. The Authority held that no tax deduction at source was necessary by the Indian company for payments to the Korean company, based on the Supreme Court decision and the lack of territorial nexus for taxation on the offshore supplies. en-us Tue, 26 Jul 2011 00:00:00 +0530 Tue, 26 Apr 2016 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204742 The Advance Ruling Authority ruled in favor of the Indian company, determining that offshore supplies by the Korean company to the Indian company were not subject to taxation in India. The Authority held that no tax deduction at source was necessary by the Indian company for payments to the Korean company, based on the Supreme Court decision and the lack of territorial nexus for taxation on the offshore supplies. Case-Laws Income Tax Tue, 26 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204742